The tariff classification of plastic card holders anddisplay cases from Taiwan.

NY 864974 August 7, 1991 CLA-2-39:S:N:N3G:221 864974 CATEGORY: Classification TARIFF NO.: 3924.90.5000; 3926.90.9090 Mr. Mike Liao Forchic Corporation of U.S.A. 980 Cienega Avenue San Dimas, CA 91773 RE: The tariff classification of plastic card holders and display cases from Taiwan. Dear Mr. Liao: In your letter dated June 26, 1991, you requested a tariff classification ruling. Samples of three categories of products were included with your request. All of the products are made of plastics materials, and are used as holders for sports trading cards. The top loader card holders measure 3 inches by 4 inches, with edges heat sealed around three sides. The top loaders are designed to protect individual sports cards. The pocket page card holders are filler pages for looseleaf books. The pages are available in two styles. One measures 8 7/8 inches by 11 3/8 inches and is heat sealed to form 9 separate pockets, each sized to fit one sports card. The second style measures 9 1/2 inches by 11 3/8 inches and consists of a single pocket. The screw-down card holders are two piece display boxes made of acrylic. The top layer attaches to the bottom layer by means of 4 screws fastened through screw holes drilled into each corner. The cases measure 3 1/2 inches by 5 3/4 inches and are available in thicknesses of 1/2 inch or 1 inch. These cases may be used to display sports cards, photographs, newspaper clippings, or other flat memorabilia. The applicable subheading for the top loader individual card holders and for the looseleaf filler pages will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.  The applicable subheading for the acrylic display cases will be 3924.90.5000, HTS, which provides for other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport